SB0322 94TH GENERAL ASSEMBLY

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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0322

Introduced 2/15/2005, by Sen. Christine Radogno

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-178 new
30 ILCS 805/8.29 new

Amends the Property Tax Code. Creates an accessible housing exemption. Provides that any component of residential property that is specifically designed and built for persons with disabilities in compliance with the accessibility guidelines and standards of the United States Architectural and Transportation Barriers Compliance Board (the "Access Board"), the construction of which is commenced on or after the effective date of this amendatory Act is exempt from property taxes, if it meets all of the requirements for exemption. Exempts the components of new construction as well as new components installed in existing residential property that meet Access Board standards to the extent of the value added by the components. Provides that the exemption applies only if the owner of the property who applies for the exemption or a member of the applicant's household is disabled. Provides that if a component of residential property is not in compliance with the Access Board's standards but it is constructed to and it does meet the accessibility needs of the disabled person, then that component is eligible for the exemption. Amends the State Mandates Act to require implementation without reimbursement from the State. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by adding Section 15-178 as follows:

(35 ILCS 200/15-178 new)

Sec. 15-178. Accessible housing exemption. Any component of residential property that is specifically designed and built for persons with disabilities in compliance with the accessibility guidelines and standards of the United States Architectural and Transportation Barriers Compliance Board (the "Access Board"), the construction of which is commenced on or after the effective date of this amendatory Act of the 94th General Assembly, is exempt to the extent of the value added by the component, if it meets the requirements of this Section. This exemption applies to components of newly constructed property as well as existing residential property that is improved for use by persons with disabilities in compliance with the accessibility guidelines and standards of the Access Board. This exemption also applies to components in the common areas of condominium property. This exemption does not apply to non-residential property. This exemption applies only if the owner of the property who applies for the exemption or a member of the applicant's household is disabled.

As used in this Section:

"Household" means the applicant for the exemption, the spouse of the applicant, and all persons using the residence of the applicant as their principal place of residence.

"Disabled person" has the same meaning as in Section 3.14 of the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act.

If a component of residential property is in compliance with the Access Board's standards upon initial installation in residential property and an exemption is granted under this Section, a change in those standards by the Access Board shall not cause the component to become ineligible for the exemption.

If a component of residential property is not in compliance with the Access Board's standards but is constructed to meet and meets the accessibility needs of the disabled person, then that component is eligible for the exemption under this Section, notwithstanding the fact that it does not meet the Access Board's standards. An example of this situation is if a wheelchair ramp is constructed with a steeper grade than allowed by the Access Board's standards, due to space constraints or for other reasons, but the ramp meets the needs of the disabled person in the residence, then that ramp is eligible for the exemption under this Section.

The assessor or chief county assessment officer may determine the eligibility of residential property to receive the accessibility exemption provided by this Section by application, visual inspection, questionnaire or other reasonable methods. The determination shall be made in accordance with guidelines established by the Department.

This exemption applies to taxable years 2005 and thereafter.

Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

Section 90. The State Mandates Act is amended by adding Section 8.29 as follows:

(30 ILCS 805/8.29 new)

Sec. 8.29. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by Section 15-97 of the Property Tax Code.

Section 999. Effective date. This Act takes effect upon becoming law.